Section 1Citation and commencement
These Regulations may be cited as the Tax Avoidance Schemes (Information) (Amendment) (No 2) Regulations 2007 and shall come into force on 20th November 2007
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Statutory Instrument
The Tax Avoidance Schemes (Information) (Amendment) (No. 2) Regulations 2007
Section 2Amendment of the Tax Avoidance Schemes (Information) Regulations 2004
The Tax Avoidance Schemes (Information) Regulations 2004 are amended as follows.
Section 3Amendment of the Tax Avoidance Schemes (Information) Regulations 2004
After regulation 8A insert—
Higher rate of penalty following a failure to comply with an order under section 314A
(8B) For the purposes of section 98C(2B) of the Taxes Management Act 1970 (higher rate of penalty after the making of an order under section 314A ) the prescribed period is 10 days beginning with the date on which the order is made.
3 sections
Cite this legislation
The Tax Avoidance Schemes (Information) (Amendment) (No. 2) Regulations 2007 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2007-3103
Contains public sector information licensed under the Open Government Licence v3.0.
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